Professional Tool Chest - Architect's Instruments from Japan
Custom mahogany tool chest containing drafting instruments used by U.S. citizen architect living in Japan. Personal effects qualify under 9804.00.85 as professional tools owned at death.
Duty Rate — Japan → United States
12.5%
Rate breakdown
9903.05.4912.5%Except for products described in headings 9903.05.85–9903.05.92, articles the product of Japan, with an ad valorem (or ad valorem equivalent) rate of duty under column 1 less than 12.5 percent, as provided for in U.S. note 52 to this subchapter
Import Tips
• Photograph tools engraved with decedent's name; provide professional license; secure delicate instruments; include tool list/inventory